E-Way Bill implemented w.e.f 01.02 for Transportation of Goods

The requirement of E-Way bill was deferred earlier by the GST Council, which is now made applicable since 1^st Day of February, 2018 to India. The concept of e-Way bill is specifically related to the movement of goods and hence applicable to transporters. E-Way Bill is an electronic way bill for movement of goods which can be generated on the e-Way Bill Portal.

Goods covered under e-Way Bill:

E-Way bill covers all type of movement of goods which also includes any rejection, return of sale, repairs and maintenance. Further, Job Work or material sent for Job Work with a challan of delivery. In case, the goods in movement through single one vehicle is not less than Rs 50,000/-, then generation of e-Way bill is mandatory for selected category of persons.

Person Responsible for generation of e-Way Bill:

• A registered person will be required to issue an e-Way Bill on movement of goods of more than Rs 50,000/-. A registered person may also generate an e-Way bill at his own discretion, when value of goods less than Rs 50,000/-.
• When a registered person is the receiver of goods but the supplier of goods is unregistered, then the receiver is required to generate the bill.
• The transporter needs to generate e-Way bill for supply of goods by air, road or rail, if the supplier of goods has not generated an e-Way Bill.

Generation of e-Way Bill:

Generation of e-Way bill is final and it is not editable after its submission. Hence, Care shall be taken accordingly. E-Way bill is required to be generated through e-Way Bill Portal in two parts, where Part A requires details of receiver and details of Goods with its value. Part B will be the information of Transporter, where Name of Transporter, GR Number and Vehicle Number will be disclosed. Part B of e-Way Bill not is required when goods are dispatched for 10 km from place of supply through hand or rickshaw.

Generation of consolidated e-Way bill will be allowed when transporter is carrying multiple consignments in a single vehicle. Further, following details will be required for generation of e-Way Bill:

1. ID of Transporter or Vehicle Number for Transport through road;
2. ID of Transporter, Transporter document number with date of documents for transport of goods by rail, air, or ship;
3. Invoice or Bill of Supply or Challan, of the consignment of goods, as the case may be.

Validity of e-Way Bill:

The e-Way bill generated will be valid till a specified time period as provided below:

Penalty:

Non-filing of e-Way bill will levy the penalty at the rate of 200% of GST in the invoice.

The concept of e-Way Bill was not in force at pre-GST era. The Introduction of e-Way bill will lead to ease of transportation and movement of goods with unified system of transportation form one state to another state.